Accounting Concepts Relevant to Application in Islamic Banks Comparing With Usury Banks

In order to determine the accounting concepts relevant to application in Islamic banksthe paper intial the Islamic banks as the concept and principles used. Then go on the goalsit seek and the merits of Islamic bank comparing with usary bank. Then we go on the roleof Islamic bank on the social justice. Then the paper presents the most important conceptsprinciple, posulate which is relevant to bank activities